To keep it simple for most gradients in Australia (happy to be corrected) the gradient is always going to be met in my light twin jet on two engines and on one engine the gradient does not apply as you would instead follow your published obstacle clearance procedure and simply make best endeavours to remain within Controlled Airspace with the assistance of ATC of course.
My outfit raises the acceleration altitude to a minimum of 800 feet to assist in AEO compliance, the rest becomes academic.
Maybe there's more to it?